Legal Opinion
Helvering v. Taylor
Supreme Court of the United States
Decided January 7, 1935No. 289PublishedCited by 1,181 opinions
1Opinion of the CourtJustice Butler
The commissioner determined ,a deficiency of $9,156.69 on account of respondent’s 1928 income tax. The Board of Tax Appeals made the same determination. The court held it excessive and that the evidence did not show the correct amount, reversed the order of the board, and remanded the case for further proceedings in accordance with the opinion. 70 F. (2d) 619. The petition for our writ states the question: “ Whether the Circuit Court of Appeals erred in remanding this case to the Board of Tax Appeals for a new hearing on the ground that the Commissioner’s determination of the amount of income…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. AndersonSupreme Court of the United States · 1926
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Gunning v. CooleySupreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by1,181 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
1,176 more not listed; retrieve them via the Exa API.